Section 29 of the CGST Act, 2017 – Cancellation of Registration -–- The intra-Court appeal is filed against the order dated 29th November, 2022, whereby, the writ petition was directed to be listed for final disposal in the month of February, 2023. However, the Court did not grant any interim order. The court observed that the SCN is devoid of any material and is absolutely vague. The appellants have not been informed as to what was the alleged fraud and alleged willful mis-statement made by the appellants. The appellants applied for revocation of such order, which was rejected by a non-speaking order. An appellate authority or any administrate or quasi-judicial authority is expected to give detailed reasons to support its conclusion. The appellate authority ought to have set aside such an order and remanded the matter back to the original authority instead of taking the trouble of trying to validate the order with certain reasons by bringing in fresh facts.

Held that:- The Hon’ble High Court set aside the order passed by the appellate authority and the original authority and directed the original authority to restore the appellants’ registration within a period of seven days.